BSMA

This course involves an intensive study of the business and transfer tax system including the estate tax, gift tax, and transfer tax, the relationship between these three donative transfer taxes, and between the transfer taxes and the income tax. The policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support will be explored. The Expanded Value-Added Tax and percentages taxes are also discussed.

This course involves an intensive study of the business and transfer tax system including the estate tax, gift tax, and transfer tax, the relationship between these three donative transfer taxes, and between the transfer taxes and the income tax. The policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support will be explored. The Expanded Value-Added Tax and percentages taxes are also discussed.

This subject is designed to prepare BSA and BSMA students to become professionals who provide value to the organization and who serve as the catalyst for improving organization governance, risk management, and internal control.

Having a solid understanding of fundamental business, its governance, risk management, ethical practices and internal control will become even more important in a world of advancing technology. While businesses in different industry have strikingly different characteristics, most have some fundamental characteristics in common.

This subject is designed to prepare BSA and BSMA students to become professionals who provide value to the organization and who serve as the catalyst for improving organization governance, risk management, and internal control.

Having a solid understanding of fundamental business, its governance, risk management, ethical practices and internal control will become even more important in a world of advancing technology. While businesses in different industry have strikingly different characteristics, most have some fundamental characteristics in common.

This course covers the complex modern industrial organizations within which the various facets of decision-making and controlling operations take place. It aims to identify, apply, and analyze the effect of the following concepts and techniques in the planning, control and decision making of business entities: standard costing and variance analysis; variable and absorption costing; activity-based costing and activity-based management; strategic cost management, relevant cost and differential analysis. Strategic Cost Management introduces students to the concepts and techniques available to assist managers in planning and controlling organizational activities. It deals in depth with the process of identifying, measuring, analyzing, interpreting and communicating information to managers in pursuit of the organizations goals. This subject takes students beyond the simple context to a far more complex level and provides the technical competence necessary for students to understand the role of cost information in organizations. Cost management concepts and tools for decision making will also be given emphasis as well as the concepts and techniques necessary for control and strategic performance measurement.

This course is an introduction to the concepts, principles, problems, and practices of operations management. Emphasis is on managerial processes for effective operations in both goods-producing and service-rendering organization. Topics include operations strategy, process design, capacity planning, facilities location and design, forecasting, production scheduling, inventory control, quality assurance, and project management. The topics are integrated using a systems model of the operations of an organization

This course is an introduction to the concepts, principles, problems, and practices of operations management. Emphasis is on managerial processes for effective operations in both goods-producing and service-rendering organization. Topics include operations strategy, process design, capacity planning, facilities location and design, forecasting, production scheduling, inventory control, quality assurance, and project management. The topics are integrated using a systems model of the operations of an organization

This course provides a comprehensive overview of the concepts of law in general, its kinds, divisions, necessity and functions, including an in-depth study of the different legal provisions and principles governing the law on obligations and contracts, and the practical application of these concepts and principles to actual situations. In addition to the main topics mentioned above, the course will likewise provide a brief introduction to law to guide the student-beginner on the study of sales, and other related business law courses. The introduction will start with a discussion of the general nature and concepts of law, and gradually, will lead the students to the better understanding of the main subject. This course is designed to provide students with the topics relative to the legal aspects in business organizations particularly partnership and corporation. Students will be able to know and understand the different laws in the conduct of partnership and corporation that they may use in their future careers. Also, This will cover the topics for the Law on Negotiable Instruments. 

This course provides a comprehensive overview of the concepts of law in general, its kinds, divisions, necessity and functions, including an in-depth study of the different legal provisions and principles governing the law on obligations and contracts, and the practical application of these concepts and principles to actual situations. The course focuses mainly on: (a) obligations: its nature, kinds, effects, and their modes of extinguishment; (b) contracts: their requisites, form, interpretation, and reformation; (c) defective contracts: uenforceable, rescissible, void and voidable contracts; (d) quasi-contracts, natural obligations, and estoppel. In addition to the main topics mentioned above, the course will likewise provide a brief introduction to law to guide the student-beginner on the study of obligations and contracts, and other related business law courses. The introduction will start with a discussion of the general nature and concepts of law, and gradually, will lead the students to the better understanding of the main subject.

This course is an in-depth study of income taxation which primarily addresses the the needs of students to have essential knowledge on the concepts and application of income tax principles in the Philippines. The objective of this course is to help students to develop an adequate understanding on basic principles and rules of the income tax system in the Philippines as they apply to individuals, partnerships and corporations. It covers an overview of national tax system, and the income taxation of employees and businesses. It provides the students with knowledge of fundamental principles of taxation, taxation for individuals, co-ownership, estates, trusts and partnerships and corporations. It also covers the study of fringe benefit taxes, gross income and inclusions and exclusions from the gross income. This course intends to help students apply tax laws in real-lif e situations.

This course is an in-depth study of income taxation which primarily addresses the the needs of students to have essential knowledge on the concepts and application of income tax principles in the Philippines. The objective of this course is to help students to develop an adequate understanding on basic principles and rules of the income tax system in the Philippines as they apply to individuals, partnerships and corporations. It covers an overview of national tax system, and the income taxation of employees and businesses. It provides the students with knowledge of fundamental principles of taxation, taxation for individuals, co-ownership, estates, trusts and partnerships and corporations. It also covers the study of fringe benefit taxes, gross income and inclusions and exclusions from the gross income. This course intends to help students apply tax laws in real-lif e situations.

This is a study of law governing partnership and

private corporations as types of business organizations. The course focuses on
the basic principles provided by these special laws, and the application of
these principles to the various relationships created by these business
transactions.